INCOME TAX OFFICER (EXEMPTIONS) WARD-1, HUBLI vs. FEDERATION OF DAVANGERE DISTRICT, DAVANGERE

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ITA 2656/BANG/2018Status: DisposedITAT Bangalore07 November 2018AY 2010-112 pages

In favour of the assessee: the Revenue's appeal was dismissed. From the AI summary of this appeal.

AI SummaryDismissed

What did the Tribunal hold?

The ITAT held that in view of CBDT Circular No. 3/2018, the Revenue cannot file appeals before the Tribunal when the tax effect is below Rs. 20 lakhs. Therefore, the appeal was dismissed as not maintainable.

What were the facts?

The Revenue filed an appeal before the Income Tax Appellate Tribunal (ITAT) for the assessment year 2010-11. The tax effect in this appeal was less than Rs. 20 lakhs.

What were the issues?

The primary issue was the maintainability of the Revenue's appeal before the ITAT based on the tax effect, as per CBDT circulars.

Which sections of the Income-tax Act were involved?

N/A

AI-generated summary — verify with the full judgment below

Income Tax Appellate Tribunal, ‘SMC’ BANGALORE BENCH ‘ A ’

Before: SHRI JASON P BOAZ

For Appellant: Shri K.R. Narayana, JCIT (D.R)

Per Shri Jason P Boaz, A.M. : This appeal by the Revenue is directed against the order dt.18.06.2018 of the CIT (Appeals), Davangere pertaining to Assessment Year 2010-11.

2.

Admittedly, the tax effect in this appeal by the Revenue is less than Rs.20 lakhs. In view of the CBDT Circular No.3/2018 dt.11.07.2018, the Revenue cannot file appeals before the Tribunal where the tax effect is less than Rs.20 lakhs. Since the tax effect in the present appeal is less

1.

Rs.20 lakhs, this appeal of the Revenue is liable to be dismissed as not maintainable. Accordingly, the appeal of the Revenue for Assessment Year 2010-11 is dismissed.

3.

In the result, the Revenue’s appeal for Assessment Year 2010-11 is dismissed.

Order pronounced in the open court on the 7th day of Nov., 2018.

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